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    <title>2014 (12) TMI 713 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeal regarding the Rs. 1,20,000 cash credit, directing its deletion under Section 68 of the I.T. Act. The issue of Rs. 22,10,051 credited to the capital account was remitted back to the Assessing Officer for further examination under Section 41(1). The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal allowed the appeal regarding the Rs. 1,20,000 cash credit, directing its deletion under Section 68 of the I.T. Act. The issue of Rs. 22,10,051 credited to the capital account was remitted back to the Assessing Officer for further examination under Section 41(1). The appeal was partly allowed for statistical purposes.</description>
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